https://www.taxtmi.com/caselaws?id=38840 Registration of a firm under the Agricultural Income-tax Act cannot be refused merely on suspicion or isolated discrepancies; the authority must have material showing that the partnership deed does not reflect the real relationship between the parties. The decisive test is whether the parties genuinely intended to create a partnership, assessed from the totality of relevant facts under the Partnership Act. An unexplained age-related doubt or a discrepancy about stamp paper purchase, without evidence that the deed was a cloak for another arrangement or that the parties' conduct was inconsistent with partnership, is insufficient to deny registration. On the stated facts, the refusal of registration was held unjustified. en-us Fri, 25 Jun 1976 00:00:00 +0530 Fri, 09 Apr 2010 16:33:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38840 Registration of a firm under the Agricultural Income-tax Act cannot be refused merely on suspicion or isolated discrepancies; the authority must have material showing that the partnership deed does not reflect the real relationship between the parties. The decisive test is whether the parties genuinely intended to create a partnership, assessed from the totality of relevant facts under the Partnership Act. An unexplained age-related doubt or a discrepancy about stamp paper purchase, without evidence that the deed was a cloak for another arrangement or that the parties' conduct was inconsistent with partnership, is insufficient to deny registration. On the stated facts, the refusal of registration was held unjustified. Case-Laws Income Tax Fri, 25 Jun 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38840